Union Refrigerator Transit Company v. Kentucky
26 S. CT. 36, 199 U.S. 194, 50 L. ED. 150, 1905.SCT.40326
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Publisher Description
In this case the question is directly presented whether a corporation organized under the laws of Kentucky is subject to taxation upon its tangible personal property, permanently located in other States, and employed there in the prosecution of its business. Such taxation is charged to be a violation of the due process of law clause of the Fourteenth Amendment.